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Please help! it refund

Ayushi Agarwal (Article) (161 Points)

14 August 2012

If an assessee has filed belated return, he can't revise it...

But if he failed to claim a TDS refund in his belated return, is there any remedy available other than revised return to claim such refund??

Please reply....

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3 Replies

S B Mishra (Article Assistant) (40 Points)
Replied 14 August 2012

He can file rectification request u/s 154 for claiming TDS.After processing of Return under 143(1)

sandeep saini (student) (30 Points)
Replied 14 August 2012

it has been held in kumar jagdish chandra sinha v. Cit(1996)220 itr67(sc) that in case a belated return is filed u/s 139(4), revised return u/s 139(5) can not be filed. the reason being that revised return are permissable only where original return were filed u/s 139(1) and a belated return can't be deemed a return filed u/s 139(1)..he cn file rectification request u/s 154.. For claming tds after processing tds u/s 143(1).....